On January$2,2017,$ Favorite Clothing Consignments purchased showroom fixtures for $$19,000$cash$,$ expecting the fixtures to remain in service for five years. Favorite has depreciated the fixtures on a$$ double$-$declining$-$balance basis, with zero residual value. On September $30,2018,$ Favorite sold the fixtures for $$8,000$ cash. Record both depreciation expense for $2018$ and sale of the fixtures on September $30,2018.($Record debits$$ first, then credits. Select the explanation on the last line of the journal entry table. Note that $2017$ depreciation was recorded and posted in $2017.)$